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2013 (3) TMI 207 - CESTAT, MUMBAIAllegation of clandestine removal of their finished goods and availment of inadmissible CENVAT Credit on the inputs - relied upon documents are traceable - held that:- in absence of relied upon documents, the case cannot be proceeded against the appellants. - In the case of Kellogg’s India Ltd. (2005 (10) TMI 98 - HIGH COURT OF JUDICATURE AT BOMBAY), the Hon’ble High Court of Bombay has observed that “where the petitioner has been denied the opportunity to have contents of test reports relied upon by the department before the adjudicating authority. The natural justice principle requires the Revenue to supply all the documents on which reliance is going to be placed by them for establishing case against the assessee. Therefore, we hold that by not supplying of relied upon documents amounts to violation of principle of natural justice and accordingly, we hold that in this case there is a violation of principle of natural justice. On merits, the fact that only buyers of conductors manufactured by the appellants are the State Electricity Boards is not in dispute. - It is also admitted position that the State Electricity Boards/PSUs received the goods against the duty paid invoices and made the payment through A/c payee cheques. - the allegation of clandestine removal is not sustainable as discussed above and denial of Modvat Credit is not sustainable in view of the decision of this Tribunal in the case of M/s. Pooja Enterprises (2006 (10) TMI 36 - CESTAT, MUMBAI) - Demand set aside - Decided in favor of assessee.
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